Where and how are death duties paid?

To which department do I have to pay inheritance tax for a person who was not a resident of France for tax purposes?

The inheritance declaration for a non-resident of France must be filed together with payment with the following department: 

Recette des Non-Résidents
10 rue du Centre
TSA 50014
93465 Noisy-le-Grand Cedex
Email: recette.nonresidents@dgfip.finances.gouv.fr
Fax: +33 1 57 33 83 69

Which means of payment can I use to pay the outstanding tax?

You can pay inheritance tax:

• in cash (up to €300)

• by cheque

• by bank card

• by wire transfer

• For certain taxes and duties of more than €10,000 and subject to ministerial approval:

  • by handing over works of art, books or collectibles of exceptional interest

  • by handing over property located within the areas of intervention of the French Coastal Protection Agency (CELRL)

  • by handing over woods, forests or natural areas that could be included in the government’s forest property

You may defer payment of inheritance tax essentially when the transfer relates to bare ownership of the estate’s assets (presence of a surviving spouse) or gives rise to preferential allocation of a farm. This deferral will be allowed in consideration of payment of interest and will end within the six months following the joining of the life interest and bare ownership or in the event of payment (payment of soultes (balancing payments made by heirs who are privileged or who are looking to acquire property for themselves alone) or sale of the assets).

You may also be entitled to stagger payment of the taxes by settling them in several equal instalments over a maximum one-year period following the end of the statutory deadline laid down for filing the inheritance declaration.

This maximum period is increased from one to three years if at least 50% of the estate’s assets are illiquid (property, works of arts, unlisted securities), against payment of interest.

Under certain conditions, payment of taxes and duties owed on transfers of undertakings may be deferred for five years and then staggered over ten years.

DINR-PART JUNE 11, 2024